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Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
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- International Overview
- International Documents
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- Replies to Computer Paragraph Notices
- Taxpayer Notice Codes (TPNCs)
- CP Notice Descriptions
- Common BMF Forms
- BMF Notices and Refund Transcripts Table
- BMF Form Information (and Common IMF Forms) - Worked in Notice Review
- NRPS Selection Keys
- BMF NRPS Selection Report - NRP1420
- Control D NRPS Appended Data Pending Transaction TEP-Tape Edit Processing File
- Control D NRPS Appended Data Unpostable- GUF File - Generalized Unpostable Framework File
- Control D NRPS Appended Data - Pending Resequencing File
- Reference Chart for Retyping BMF Notices in OLNR
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- Adding Extensions Using FRM77
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- Form 11-C Filing (MFT 63) Information, Due Date, and Wager Schedule
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- Forms 706 (MFT 52), 706-NA (MFT 52), Form 709 (MFT 51), and Form 709-NA (MFT 51) Return…
- Form 720 (MFT 03) Return Due Dates and Payment Information
- Form 730 (MFT 64) Return Due Dates
- Form 940 (MFT 10) Payment and Return Due Dates and Extension Information
- Form 941 (MFT 01) Payment and Return Due Dates
- Form 990 (MFT 67), 990-PF (MFT 44), 990-T (MFT 34) Estimated Tax Installment and Return…
- Form 990-T (MFT 34 - With Org. Code 3) Estimated Tax Installment and Return Due Dates
- Form 1041 (MFT 05) Estimated Tax Installment and Return Due Dates
- Form 1065 (MFT 06) Return and Extension Due Dates
- Form 1066 (MFT 07) Return and Extension Due Dates
- Form 1120 (MFT 02) Family Estimated Tax Installment Payment, Return, and Extension Due…
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- Form 1120-C (MFT 02) Estimated Tax Installment Payment, Return, and Extension Due Dates
- Form 1120-F (MFT 02) Estimated Tax Installment and Return Due Dates
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- Form 1120-POL (MFT 02) Estimated Tax Installment Payment, Return, and Extension Due Dates
- Form 1120-S (MFT 02) Estimated Tax Installment Payment, Return, and Extension Due Dates
- Form 2290 (MFT 60)Tax Rates - Return and Extension Due Dates
- Types of Penalties and Interest
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- Pending Transaction Flowchart - Applying Credit – Tax Examiner Manual Credit Transfer
- Pending Transaction Flow Chart - Systemic (Rolled) Pending Credit Transfer
- MFT 46, MFT 74, MFT 76 Required Plan Input and Command Code Limitations
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- Julian Date Calendar (Perpetual)
- Julian Date Calendar (For Leap Years Only)
Y
Refund Checks (up to 5) associated with a particular TIN/MFT/Tax Period.
See Command Codes BMFOR - COMPA in the table below.
Command Code:
Used to:
BMFOR
Access BMF retention tax modules from accounts that merged to a new TIN after the tax module had been dropped to retention.
BRTVU
Review the transcribed and posted data for BMF returns.
BNCHG (response screen for ENREQ input)
Enter an entity change to an account on the TIF.
CFINK
Access the Centralized Authorization File (CAF), which contains information on the type of authorization that a taxpayer has granted a representative.
COMPA
Manually compute penalties and interest. The correct definer must be used when calculating the penalty. Refer to the CC COMPA Definers chart below.
COMPA must be input with the correct definer to accurately manually compute penalties and interest. Follow the chart below for definer input.
Definer
Description
C
Before 01/01/1999 for a Non-Corporate Taxpayer.
Before 01/01/1995 for a Corporate taxpayer, regardless of the overpayment amount.
On or after 1/1/95 for a Corporate taxpayer and the overpayment amount is less than or equal to $10,000.00.
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